Section 460 — Environment Protection and Biodiversity Conservation Act 1999: Nature of directed environmental audit

(1) If: (a) an environmental auditor carries out a directed environmental audit; and (b) in the course of carrying out the audit, the auditor does not deal with a particular matter; and (c) the matter is specified in the Minister’s notice under section 458 as a matter that is to be covered by the audit; the auditor commits an offence, punishable on conviction by a fine not exceeding 30 penalty units. Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibilities. (2) If: (a) an environmental auditor carries out a directed environmental audit; and (b) in the course of carrying out the audit, the auditor conceals, or does not take into account, any information or document; and (c) the information or document is relevant to the audit; the auditor commits an offence punishable on conviction by imprisonment for not more than 6 months. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: Subsection 4B(2) of the Crimes Act 1914 lets a court that convicts an individual of an offence impose a fine instead of, or as well as, imprisonment. The maximum fine (in penalty units) the court can impose is 5 times the maximum term of imprisonment (in months). (3) In carrying out a directed environmental audit, the environmental auditor may, if: (a) an environmental audit (including an environmental audit carried out in accordance with a condition of the relevant authority) was completed within the last preceding 2 years; and (b) the auditor is satisfied that the previous audit is still relevant; have regard to the results of the previous audit. (4) For the purposes of this Act, a directed environmental audit is an audit required by a notice under section 458.